Conducting learning for children with special needs (ABK) requires different skills when compared to normal children in general. According to Diana, the Principal of the Kevala Inclusion School, teachers are very challenged to be better able to deliver learning materials with various methods and personal and strengthening approaches. hidden potential. According to David J. Smith (2012) Inclusiveness is a term used to describe the integration of children with disabilities (disabled/disabled) into school programs. Seeing the different conditions, absorption capacity, social interaction ability, it is not surprising that some schools make a subtle rejection of children with special needs on the grounds that they are not ready to provide educational services for ABK students even though the Government has provided compulsory education regulations and is also encouraged by UNESCO in the form of an International appeal. Education for All (EFA) and with the mandate of the 1945 Constitution article 31 paragraph 1 and paragraph 2 regarding the rights and obligations of every citizen to obtain education, as well as Law number 20 of 2003 article 5 paragraph 1 concerning the right of every citizen to obtain education (Elisa, 2013 ).
Talking about challenges and obstacles according to Sumiyati (2011) states that one of the obstacles to implementing learning for children with special needs is the lack of appropriate facilities such as narrow classes, so that when children want to learn they have to wait their turn and this of course hinders the learning process. Obstacles are increasingly felt in this pandemic era, because students are generally asked to study at home by monitoring or online with teachers and of course they need to be accompanied by parents, then what about learning for children with special needs? It is conceivable that even when there is no pandemic/normal, crew members need extra assistance and full assistance. For this reason, teachers need to get coaching and know the models and methods as well as special preparation in educating children with special needs so that they are in accordance with the objectives of learning which generally focus on independence, self control and adaptation.
Inclusive schools are educational services provided for children with special needs in obtaining a proper education. Government policies contained in Law Number 20 of 2003 in Article 32 and Permendiknas Number 70 of 2009 are to provide opportunities and opportunities for children with special needs to obtain education in regular schools (Pratiwi, 2015).
The Sustainable Development Goals (SDGs) are an international agenda that is a continuation of the Millennium Development Goals (MDGs). The SDGs were compiled by the United Nations (UN) involving 194 countries, civil society, and various economic actors from all over the world. This agenda was created to answer the demands of world leadership in overcoming poverty, inequality, and climate change in the form of concrete actions. The SDGs were set on September 25, 2015 and consist of 17 (seventeen) global goals with 169 (one hundred and sixty nine) targets that will serve as policy and funding guidelines for the next 15 years and are expected to be achieved by 2030. These goals and targets include: 3 (three) dimensions of sustainable development, namely environmental, social, and economic. Initially, the concept of SDG's was proposed by Colombia in a government retreat held by Indonesia in July 2011 in Solo in preparation for the Rio+20 conference. This proposal was then brought up by the UN Department of Public Information at the 64th NGOs Conference in September 2011 and resulted in 17 proposed sustainability goals and related targets. This proposal was also widely discussed at the Rio+20 conference, resulting in a resolution known as "The Future We Want". It was also agreed at the conference that the establishment of the SDGs must be action-oriented, concise and easily communicated, and universally applicable by various countries taking into account the capacity, level of development, and respecting the policies and priorities of each country.
Indonesia is two developing countries that have entered an advanced stage in implementing sustainable finance (SF). As one of the authorities in the Unitary State of the Republic of Indonesia, the Financial Services Authority (OJK) certainly has a role to play in making this commitment a success through a sustainable finance program. OJK in collaboration with several related institutions has prepared a Roadmap for Sustainable Finance. This roadmap aims to describe the conditions to be achieved regarding sustainable finance in Indonesia in the medium (2015-2019) and long term (2015-2024) for the financial services industry under the supervision of OJK as well as to determine and develop improvement milestones related to sustainable finance. . This roadmap will serve as a reference for OJK and financial services industry players as well as other parties who have an interest in supporting sustainable development, especially the government, industry players and international institutions (Hadad, 2015).
Accounting students as part of the intellectuals have a strategic role in the success of SDG's and SF in Indonesia. Considering that information about SF and SDG's has not been taught formally at UNSADA and other campuses, it is necessary to make a seminar or training so that accounting students have sensitivity and knowledge about SF and SDG's. Considering the condition of the Covid 19 pandemic, an online seminar (Webinar) was held with the theme Sustainable Finance, SDG's & the Role of Accounting Student. This activity took place successfully on March 13, 2021, which was attended b. y more than 280 online participants.
SF & SDG's is a world program that has become a national activity (see POJK 51/2017 and PP 59 of 2017) but there are still many students who do not know what and how SF and SDG's are. For this reason, it is necessary to hold training or seminars so that students can know or not about what and how SF & SDG's are.
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